A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-12j, relating
to personal income tax; and providing for a modification to
federal adjusted gross income for expenses incurred by organ
donors.

Be it enacted by the Legislature of West Virginia:

That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-21-12j, to read as
follows:

(a) Subject to the conditions in this section, beginning
January 1, 2011, an individual may apply a reduction up to $10,000
from federal adjusted gross income if he or she, while living,
donates one or more of his or her human organs to another human
being for human transplantation. For purposes of this section,
“human organ” means all or part of a liver, pancreas,
kidney,intestine, lung, or bone marrow. The reduction in federal
adjusted gross income authorized by this section may be claimed in
the taxable year in which the human organ transplantation occurs.

(b) An individual may claim the reduction provided in this
section only once, and the reduction may be claimed for only the
following unreimbursed expenses that are incurred by the taxpayer
and related to the claimant’s organ donation:

(1) Travel expenses;

(2) Lodging expenses; and

(3) Lost wages.

(c) The reduction authorized hereunder may not be claimed by
a part-year resident or a nonresident of this state.

NOTE: The purpose of this bill is to provide for a
modification to federal adjusted gross income for expenses incurred
by organ donors.